Following are the transactions of Dennen, Inc., for the month of January. a. Borrowed $26,500 from a local bank. b. Lent $11,000 to an affiliate; accepted a note due in one year. c. Sold to investors 90 additional shares of stock with a par value of $0.10 per share and a market price of $15 per share; received cash. d. Purchased $31,000 of equipment, paying $5,000 cash and signing a note for the rest due in one year. e. Declared and paid $1.300 in dividends to stockholders. For each of the preceding transactions, record the effects of the transaction in the appropriate T-accounts and determine ending account balances. Beginning balances are provided. Cash Notes Receivable 2,600 800 Beg. Bal. Beg. Bal. (a) End. Bal. 2.600 End. Bal. 800 Notes Payable Equipment 20,000 Beg. Bal. Bog. Bal. 1,800 End. Bal. 20,000 End, Bal. 1,800 Common Stock Additional Paid-in Capital 1,100 Beg. Bal. 2,650 Beg. Bal. End. Bal. 2,650 End. Bal 1.100 Retained Earnings 17,850 Bog. Bal End Bal. 17,850